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All Journal Akuntansi'45 EKONOMIKA45 Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat
Tjandra Wasesa
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Penerapan Sistem Informasi Akuntasi Penggajian dan Pengupahan Karyawan pada PT.TSM Surabaya Alfida Dwi Sulistyowati; Wiratna Wiratna; Heri Toni P; Tjandra Wasesa; Diana Zuhroh
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4974

Abstract

This research is a qualitative study that utilizes both primary and secondary data sources. It was conducted at PT. TSM in Surabaya, a company engaged in buying and selling car spare parts. The primary aim of this research is to examine the application of the employee payroll and wage accounting information system at PT. TSM Surabaya. The results of this study indicate that the company’s method of calculating salaries and wages for employees still does not utilize an effective accounting system, which is not aligned with established theories. Additionally, the company relies on manual salary calculations, which creates inefficiencies and errors in the payroll process. The absence of a computerized payroll system highlights a significant gap in the company's operational processes. This manual approach poses challenges in terms of accuracy, speed, and transparency, which could potentially affect employee satisfaction and overall business performance. The research further reveals that the company has not yet implemented automated or integrated payroll systems that could improve the accuracy and efficiency of the payroll process. In conclusion, this study suggests the need for PT. TSM Surabaya to adopt an automated payroll system, in line with industry standards, to enhance operational efficiency, minimize human errors, and ensure timely and accurate employee compensation. This could help the company stay competitive and improve its financial management practices.
Analisis Perlakuan Pajak Penghasilan Pasal 21 Karyawan Atas Pemberian Natura dan/atau Kenikmatan pada PT X di Surabaya Ghayatul Fikriya; Tjandra Wasesa
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5333

Abstract

This study aims to analyze the treatment of Income Tax Article 21 (PPh 21) on the provision of benefits in kind and/or facilities (natura dan kenikmatan) to employees at PT X in Surabaya. The research background arises from the company’s practice of recording housing and sports facilities as operational expenses, while according to tax regulations, part of these facilities should be considered taxable income. This study employs a qualitative method with a case study approach. Data were collected through interviews, observation, and documentation of salary reports, PPh 21 recapitulation, and the company’s 2024 tax records. The findings reveal that PT X has not included benefits in kind and/or facilities in its PPh 21 calculations. Individual housing facilities exceeding IDR 2,000,000 per month and golf sports facilities should be treated as employees’ taxable income. The study concludes that the company’s tax treatment does not comply with Regulation of the Minister of Finance (PMK) No. 66 of 2023, requiring adjustments to ensure proper PPh 21 calculation.
Co-Authors Alfida Dwi Sulistyowati Amelya Nur Khoida Aprillia Arum Anggreini Aulia Isnaini Hasanah Bambang Karnaen P. Bambang Karnain Cikita Rizki Pradana Dewi Kumala Sari Diana Citra Wati Diana Zuhro Diana Zuhroh Ester Christina Akunut Fikri Firdaus Ghayatul Fikriya Giri Harto Prasojo GS , Achmad Daengs Hardi Supeno Heri Toni Heri Toni Hendro Heri Toni Hendro P Heri Toni Hendro Pranoto Heri Toni HP Heri Toni P Heri Tony Hesti Pandu Widodo I Gede Wiyasa Islami Islami Luluk Febianti Mulyasari Mahira Nur Alfiani Mahjudin Mahjudin Mahrusul Faizin Maria Christina R Maria Christina Rahayu Miftaqul Sandrina Wardani Nadia Natalia Syahfitri Natalia Kristina Putri Puspita sari Putri Septiowati Rahayu Rahma Fatimah Santoso Ratih Dwitama Wardani Ria Galuh Yuli Pratiwi Rina Dewi Risda Vera Fitria Riska Amelia Salma Maria Regina Mano Sugiharto Sugiharto Sutini Sutini Tarisa Dana Shobiha Vivi Puspita Anggraeni Wiratna W Wiratna Wiratna